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Facts
The assessee applied for registration under section 12A. The Ld. CIT(E) issued notices for information/clarification, but the assessee allegedly failed to comply, leading to the rejection of the application and cancellation of provisional registration under section 12AB. The assessee contended that an adjournment was sought, and details were furnished, a claim contradicted by the CIT(E)'s order.
Held
The Tribunal observed the conflicting claims regarding the submission of details. To ensure natural justice and give the assessee a fair chance, the Tribunal restored the matter to the CIT(E) for a fresh decision, directing the assessee to submit all requisite details without further adjournment.
Key Issues
Whether the Ld. CIT(E) was justified in rejecting the application for registration under section 12A and cancelling the provisional registration under section 12AB due to alleged non-compliance and non-furnishing of details by the assessee.
Sections Cited
Section 12A, Section 12AB, Section 12A(1)(ac)(vi)-ITEM(B), Section 12AB(1)(b)(i)
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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE
आदेश की प्रतितिति अग्रेतिि/Copy of the Order is forwarded to: अपील र्थी / The Appellant; 1. 2. प्रत्यर्थी / The Respondent 3. The concerned Pr.CIT, Pune 4. DR, ITAT, ‘A’ Bench, Pune 5. ग र्ड फ ईल / Guard file. आदेशानुसार/ BY ORDER, // True Copy // Assistant Registrar आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune
S.No. Details Date Initials Designation 1 Draft dictated on 12.01.2026 Sr. PS/PS 2 Draft placed before author 13.01.2026 Sr. PS/PS Draft proposed & placed before the 3 JM/AM Second Member Draft discussed/approved by Second 4 AM/AM Member 5 Approved Draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of Order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS Date on which the file goes to the Office 9 Superintendent 10 Date on which file goes to the A.R. 11 Date of Dispatch of order